Two of the league’s most explosive wide receivers — Andre Johnson of the Texans and Dez Bryant of the Cowboys — are among those who are restructuring their deals in order to create more salary cap space for their teams, according to sources.

In both cases, the maneuvers were simple.

Johnson converted his base salary ($6.5 million) to a bonus and spread it out over a number of years. In Bryant’s case, he converted a $1.435 million roster bonus to a signing bonus and prorated it as well.

The official salary cap numbers for the 2012 season will be released by Friday, and the final number will be very similar to last season’s cap of around $120 million.

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